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§ 9-214. Additional child care credits

West's Annotated Code of MarylandTax-PropertyEffective: June 1, 2016

West's Annotated Code of Maryland
Tax-Property
Title 9. Property Tax Credits and Property Tax Relief
Subtitle 2. Statewide Optional
Effective: June 1, 2016
MD Code, Tax - Property, § 9-214
§ 9-214. Additional child care credits
Currentness
In general
(a) The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on that portion of the real property on which an improvement is substantially completed after July 1, 1988 if:
(1) the property is owned by a business having at least 25 employees; and
(2) the improvement contains an area set aside and dedicated exclusively for a child care center that is:
(i) registered as a family child care home under Title 9.5, Subtitle 3 of the Education Article; or
(ii) licensed as a child care center under Title 9.5, Subtitle 4 of the Education Article.
Administration
(b) The governing body of a county or of a municipal corporation may provide, by law, for:
(1) the amount and duration of the property tax credit under subsection (a) of this section; and
(2) any other provision necessary to carry out the property tax credit under subsection (a) of this section.

Credits

Added by Acts 1988, c. 247, § 6; Acts 1988, c. 641. Amended by Acts 1989, c. 5, § 1; Acts 2011, c. 564, § 3, eff. Jan. 1, 2012; Acts 2016, c. 185, § 5, eff. June 1, 2016.
MD Code, Tax - Property, § 9-214, MD TAX PROPERTY § 9-214
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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